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The Corporate Sustainability Reporting Directive (CSRD) requires in-scope organisations to comply with mandatory sustainability reporting standards. These include various disclosures covering their own workforce and workers in their value chain.
The European Commission announced proposals under an ‘omnibus’ package to scale back both the number of organisations caught by the obligations under the CSRD and the level of detail required in reporting. Pending negotiation of revisions to the CSRD, a number of the reporting requirements have been paused or postponed.
This is an evolving area; it is important for in-scope organisations to keep track of developments as these will impact if, how and when they are required to report going forward.
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